Joanna Tuffy (Dublin Mid West, Labour)
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Question 95: To ask the Minister for Finance the number of deceased in the State in each of the years 2005 to 2010 for whom no CAT return of any type was received. [1851/12]

Michael Noonan (Limerick City, Fine Gael)
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The Central Statistics Office, CSO, provides data on the number of deaths in a calendar year. I am advised by the CSO that the figures for deaths occurring in the year from 2005 to 2008 are as follows:

Information for 2009 and 2010 is currently only available on the number of deaths registered in those years, as opposed to the number of deaths which took place in those years. The number of deaths registered in 2009 was 28,898 and the number registered in 2010 was 27,122. Some of the deaths which were registered in 2009 would relate to deaths which occurred in 2008.

The Revenue Commissioners' statistics are based on the number of CA24 forms filed in a calendar year, rather than the number of forms filed for individuals who died in a particular year.

For example, under the current Capital Acquisitions Tax, CAT, pay and file system, the returns for CAT in respect of inheritances between 1 September 2010 and 31 August 2011 could be filed up to 30 September 2011, so the returns filed in 2011 will relate to inheritances in 2010 and 2011, with possibly some late returns for earlier years. In addition, in some cases the death may have taken place before 1 September 2010 but the valuation date for inheritance tax purposes occurs after that date.

The numbers of CAT returns filed in the years 2005 to 2010, as published by the Revenue Commissioners in the "Volume of Business" table of their Annual Reports, are as shown in the following table.

As the statistics are compiled on a different basis, it is not possible to directly relate the number of deaths in a year to the number of CA24 forms filed in that year, in order to work out the number of deaths in a particular year in respect of which no form CA24 was filed.

Joanna Tuffy (Dublin Mid West, Labour)
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Question 96: To ask the Minister for Finance the total net value assets listed on forms IT 38 returns on death only in each of the years 2001 to 2011. [1852/12]

Joanna Tuffy (Dublin Mid West, Labour)
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Question 97: To ask the Minister for Finance the total net value assets listed on forms IT 38 gifts only in each of the years 2001 to 2011. [1853/12]

Joanna Tuffy (Dublin Mid West, Labour)
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Question 98: To ask the Minister for Finance the gross amounts listed on forms CA24 filed with the Revenue Commissioners of property in the State passing under the will intestacy of the deceased and property outside the State passing under the will intestacy of the deceased for the years 2006 to 2011. [1854/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions No 96, to 98, inclusive, together.

I am informed by the Revenue Commissioners that the relevant available figures are as follows: TABLE 1

TABLE 2

Figures in the tables are rounded to the nearest €1 million.

A single pay and file date was introduced for CAT with effect from 14 June 2010 to bring it into line with the timing arrangements of other self-assessment taxes and significant structural and system changes had to be made to implement these changes. While the necessary basic data to enable statistics to be provided for the second half of 2010 and for 2011 is not yet available, work is ongoing to obtain statistical information from the new system as soon as possible.